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The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)

Suggested link Volume Query_No Finalized_Date
Accounting for maintenance spares supplied free of cost along with the main equipment. 28 9 30/04/2008
Revenue recognition pending physical delivery. 28 10 30/04/2008
Accounting for expenditure in proportion to sales by a hydroelectric power generating enterprise for the purpose of interim financial statements-whether appropriate. 28 11 30/05/2008
Treatment of waiver of interest on loan and adjustment of purchase tax and royalty against the sales tax liability by the State Government. 28 12 30/05/2008
Accounting for exchange differences in respect of foreign currency borrowings. 28 13 30/05/2008
Accounting for deferred taxes. 28 14 30/05/2008
Combining and segmenting of construction contracts. 28 15 30/05/2008
Valuation of investment in shares of a subsidiary for non-cash consideration. 28 16 30/05/2008
Capitalisation of interest under AS 16. 28 17 17/07/2008
Accounting treatment of capital/insurance spares if the year of purchase and consumption is same, and if the replaced spare can be repaired for reuse 28 18 17/07/2008
Accounting treatment of receipt and utilisation of project-specific funds. 28 19 17/07/2008
Inclusion of various costs in the valuation of inventories. 28 20 17/07/2008
Accounting treatment in respect of part renewal of railway track and change of sleepers, permanent way (P.way) material, etc. for railway sidings owned by a coal producing company. 28 21 17/07/2008
Valuation of food stuff held in stock to be distributed to tea-plantation workers at subsidised rate. 28 22 17/07/2008
Deferred tax aspects of assets given on finance lease. 28 23 17/07/2008
Treatment of initial quantity of in-process material. 28 24 02/12/2008
Revenue recognition pending physical delivery. 28 25 02/12/2008
Provision for balance works of rehabilitation and resettlement based on estimated cost. 28 26 02/12/2008
Treatment of expenditure on repairs, renovations, renewal, maintenance, etc. of fixed assets. 28 27 02/12/2008
Treatment of vend fee in the valuation of inventory and inclusion thereof in the valuation of goods in transit. 28 28 02/12/2008
Accounting for expenditure incurred on development of corporate portal 28 29 09/01/2009
Accounting treatment of parts of a fixed asset replaced by insurance/capital spares and kept in store after repair for further use 28 30 09/01/2009
Provision towards resettlement and rehabilitation schemes 28 31 09/01/2009
Provision towards environmental aspects Thermal/ Gas Power Stations 28 32 09/01/2009
Provision towards environmental aspects Hydro Power Stations. 28 33 09/01/2009